HEALTH OF ISLAMIC COMMERCIAL BANKS IN INDONESIA: CAMEL AND RGEC METHODS
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Sep 26, 2024
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Abstract
This study aims to evaluate the health of Islamic Commercial Banks in Indonesia during the period 2021-2023 using the CAMEL and RGEC methods. The stability and health of banks are crucial factors in maintaining customer trust and the continued operation of Islamic banking in Indonesia. The research employs a qualitative approach with analysis based on the CAMEL (Capital Adequacy, Asset Quality, Management, Earnings, Liquidity) and RGEC (Risk Profile, Good Corporate Governance, Earnings, Capital) methods. The data analyzed are derived from the annual financial reports of Islamic Commercial Banks during the period 2021-2023, with data collection techniques conducted through documentation studies. The results of the study indicate that Bank Mega Syariah and Bank Central Asia Syariah received a "Healthy" rating based on the CAMEL method. Meanwhile, Bank Aceh, BTPN Syariah, Bank Riau Kepri Syariah, Bank Syariah Indonesia, Bank NTB Syariah, Bank Victoria Syariah, Bank Jabar Banten Syariah, and Bank Muamalat Syariah were rated "Fairly Healthy." The differences in these assessments are primarily due to variations in the Return on Assets (ROA) and Operating Costs to Operating Income (BOPO) ratios. In contrast, the RGEC method showed that Bank Riau Kepri Syariah, Bank Aceh, BTPN Syariah, and Bank Syariah Indonesia received a "Very Healthy" rating, while Bank Mega Syariah, Bank Central Asia Syariah, Bank NTB Syariah, Bank Victoria Syariah, and Bank Jabar Banten Syariah were rated "Healthy." Bank Muamalat Indonesia was rated "Less Healthy" due to variations in ROA, Return on Equity (ROE), Net Operating Margin (NOM), and BOPO ratios across the banks.
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FITRIYAH, Fitriyah; ABDILLAH, Mukhsin.
HEALTH OF ISLAMIC COMMERCIAL BANKS IN INDONESIA: CAMEL AND RGEC METHODS.
Proceedings of the International Conference of Islamic Economics and Business (ICONIES), [S.l.], v. 10, n. 1, p. 391-404, sep. 2024.
ISSN 2541-3333.
Available at: <http://conferences.uin-malang.ac.id/index.php/iconies/article/view/3064>. Date accessed: 23 dec. 2024.
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This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
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Rivai, V., & Arivin, E. (2010). Islamic banking : sistem bank Islam bukan hanya solusi menghadapi krisis namun solusi dalam menghadapi berbagai persoalan perbankan & ekonomi global : sebuah teori, konsep, dan aplikasi. Bumi Aksara.
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Sulistiani, E., & Iswanaji, C. (2021). Analysis Of The Health Of Islamic Commercial Bank During The Covid-19 Pandemic In 2020 With The Rgec Approach. Jurnal Nisbah, 2, 106–116.
Wicaksono, C. A., & Adyaksana, R. I. (2020). Analisis Reaksi Investor Sebagai Dampak Covid-19 Pada Sektor Perbankan di Indonesia. JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 6(2). https://doi.org/10.34204/jiafe.v6i2.2227
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Anam, H., Anhar, B., Ekonomi, F., Balikpapan, U., & Tinggi Ilmu Ekonomi Balikpapan, S. (2022). Tingkat Kesehatan Bank Dengan Metode Rgec. Jurnal GeoEkonomi, 13, 2086–1117. https://doi.org/10.36277/geoekonomi
Andriasari, W. S., & Munawaroh, S. U. (2020). Analisis Rasio CAMEL (Capital, Asset, Management, Earnings, Equity dan Liquidity) pada Tingkat Kesehatan Bank (Studi Kasus BRI Syariah Periode 2018-2019). BISNIS : Jurnal Bisnis Dan Manajemen Islam, 8(2), 237. https://doi.org/10.21043/bisnis.v8i2.8795
Antonio. (2017). Bank Syariah: Dari Teori ke Praktik (Cetakan 1). GemaInsani.
Ascarya. (2014). The Development of Islamic Banking in Indonesia: Issues and Challenges. International Journal of Islamic Finance, 6(1), 45–59.
Azhari, A. R., & Wahyudi, R. (2020). Analisis Kinerja Perbankan Syariah di Indonesia : Studi Masa Pandemi Covid-19. JESI (Jurnal Ekonomi Syariah Indonesia), 10(2), 96. https://doi.org/10.21927/jesi.2020.10(2).96-102
Chapra. (2016). The Future of Economics: An Islamic Perspective. Islamic Foundation.
Citra Anggraeni, A., Alkaosar, B., Resanda, R., & Amaliah Alim, R. (2024). Implementasi Metode CAMEL: Analisis. In JRBME) (Vol. 1, Issue 1).
Damayanti, E., & Fitriyah. (2013). Pengaruh Corporate Governance Dan Rasio Akuntansi Terhadap Peringkat Obligasi. IQTISHODUNA, 9.
Epstein, M. J., Buhovac, A. R., & Yuthas, K. (2015). Managing Social, Environmental and Financial Performance Simultaneously. Long Range Planning, 48(1), 35–45. https://doi.org/10.1016/j.lrp.2012.11.001
Fahmi, I. (2017). Analisis kinerja keuangan : panduan bagi akademisi, manajer, dan investor untuk menilai dan menganalisis bisnis dari aspek keuangan. Alfabeta.
Falinda, S., & Muniarti, P. (2023). Analisis Perbandingan ROA Dan ROE Pada PT. BRI, Tbk Dan PT. BNI, Tbk. JUMANAGE Jurnal Ilmiah Manajemen Dan Kewirausahaan .
Hasan. (2017). Challenges and Opportunities of Islamic Banking in Indonesia. . Islamic Banking Journal, 45(2), 123–135.
Hasibuan, A., Annam, R., & Novinawati. (2020). Audit Bank Syariah. Kencana.
Hermika, D., Rafidah, & Erwin, S. (2020). Analisis Penilaian Kesehatan Bank Dengan Menggunakan Metode Rgec (Risk, Profile, Good Corporate Governance, Earning, Capital) Pada Bank Umum Syariah Tahun 2017-2021.
Indra. (2019). Macro Stress Test Model Risiko Kredit: Studi Empiris Perbankan Konvensional Dan Syariah Di Indonesia (A Macro Stress Test Model of Credit Risk: An Empirical Studies of Conventional and Islamic Banking in Indonesia).
Isakov, O. (2023). Impact Of Loan To Deposit Ratio On The Performance Of Commercial Banks In Uzbekistan. Economics and Innovative Technologies, 11(1), 45–52. https://doi.org/10.55439/eit/vol11_iss1/a5
Iskandar, A., Possumah, B. T., & Aqbar, K. (2020). Peran Ekonomi dan Keuangan Sosial Islam saat Pandemi Covid-19. SALAM: Jurnal Sosial Dan Budaya Syar-I, 7(7). https://doi.org/10.15408/sjsbs.v7i7.15544
Isma, D., & Taswan. (2019). Faktor-Faktor Yang Mempengaruhi Kecukupan Modal Pada Bank Umum.
Ismaulina, Wulansari, A., & Safira, M. (2020). Capital Adequacy Ratio (Car) Capital Adequacy Ratio (Car) And Influencing Factors In Mandiri Syariah BanK (Period Maret 2012 - Maret 2019). In Research Journal on Islamic Finance (Vol. 06). http//jurnal.radenfatah.ac.id/index.php/i-
Jatmiko, U. (2021). Non Performing Financing Dan Financing To Deposit Ratio Dalam Mempengaruhi Profitabiltas Perbankan Syariah Di Indonesia. IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, 10(2), 238–250. https://doi.org/10.46367/iqtishaduna.v10i2.412
Jumingan. (2006). Analisis Laporan Keuangan. Bumi Aksara.
Kamelia, Elyanora, & Gustati. (2019). Pengaruh Financing To Deposit Ratio (FDR), Risiko Pembiayaan, Kecukupan Modal, Dana Pihak Ketiga, Suku Bunga, dan Inflasi Terhadap Profitabilitas pada Bank Umum Syariah di Indonesia. Akuntansi Dan Manajemen, 14, 43–57.
Kasmir. (2018). Dasar-dasar Perbankan. Rajawali Pers.
Kasmir. (2019). Analisis Laporan Keuangan. PT RajaGrafindo Persada.
Kuswahariani, W., Siregar, H., & Syarifuddin, F. (2020). Analisis Non Performing Financing (Npf) Secara Umum Dan Segmen Mikro Pada Tiga Bank Syariah Nasional Di Indonesia. Jurnal Aplikasi Bisnis Dan Manajemen. https://doi.org/10.17358/jabm.6.1.26
Maulana, P., Dwita, S., Helmayunita, N., Akuntansi, J., Ekonomi, F., & Padang, U. N. (2021). Pengaruh CAR, NPL, LDR dan BOPO terhadap Return On Assets (ROA) pada Bank Terdaftar di Bursa Efek Indonesia Tahun 2017-2019. In Jurnal Eksplorasi Akuntansi (Vol. 3, Issue 2). Online. http://jea.ppj.unp.ac.id/index.php/jea/index
Murhadi. (2013). Analisis Laporan Keuangan. Salemba Empat.
OJK. (2014). Peraturan Otoritas Jasa Keuangan Nomor 31/POJK.05/2014 Tentang Penyelenggaraan Usaha Pembiayaan Syariah. Peraturan Otoritas Jasa Keuangan, 18, 27–38. http://www.ojk.go.id. (Accessed on April 28, 2024)
Rachman, M. A., & Salam, A. N. (2018). The Reinforcement of Zakat Management through Financial Technology Systems. International Journal of Zakat, 3(1), 57–69. https://doi.org/10.37706/iconz.2018.122
Rivai, V., & Arivin, E. (2010). Islamic banking : sistem bank Islam bukan hanya solusi menghadapi krisis namun solusi dalam menghadapi berbagai persoalan perbankan & ekonomi global : sebuah teori, konsep, dan aplikasi. Bumi Aksara.
Safitri, R., & Lidyah, R. (2022). Profitability, Good Corporate Governance, Dividend Policy, and Firm Value at ISSI. Etikonomi. 21(1), 139. https://doi.org/10.15408/etk.v20i1.16524
Sarmigi, A., Putra, Ek., Bustami, Y., & Parasmala, E. (2023). Analisis Laporan Keuangan Perbankan Syariah (N. Duniawati, Ed.; Pertama). CV. Adanu Abimata.
Siregar, R., & Sembiring, S. (2020). Pengaruh Non Performing Loan (Npl) Dan Loan To Deposit Ratio (Ldr) Terhadap Return On Asset (Roa) Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Manajemen Dan Bisnis (JMB), 20, 220–230.
Sulistiani, E., & Iswanaji, C. (2021). Analysis Of The Health Of Islamic Commercial Bank During The Covid-19 Pandemic In 2020 With The Rgec Approach. Jurnal Nisbah, 2, 106–116.
Wicaksono, C. A., & Adyaksana, R. I. (2020). Analisis Reaksi Investor Sebagai Dampak Covid-19 Pada Sektor Perbankan di Indonesia. JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 6(2). https://doi.org/10.34204/jiafe.v6i2.2227
Yustisia Utami, P. D., & Yustiawan, D. G. P. (2021). Non Performing Loan sebagai Dampak Pandemi Covid- 19: Tinjauan Force Majeure Dalam Perjanjian Kredit Perbankan. Kertha Patrika, 43(3), 324. https://doi.org/10.24843/kp.2021.v43.i03.p07